Prior payment of the tax is required for VAT appeals (barring hardship). Etienne Wong (Old Square Tax Chambers) examines Totel, the case on whether this is lawful.
James Taylor (EY) considers the application of the directive that requires minimum standards of anti-avoidance legislation across the EU.
The role of commercial purpose in arm’s length rules is reconsidered by the CJEU, and appears more generous to taxpayers, writes Kelly Stricklin-Coutinho (39 Essex Chambers).
Tim Sarson (KPMG) provides your monthly update on international tax.